Bill > SB379

This bill creates a refundable individual income tax credit of $2,000 for parents who experience a stillbirth in Wisconsin, which is defined as a birth resulting in a fetal death that requires an official fetal death report. The tax credit can be claimed in the taxable year when the stillbirth occurs and is subject to several specific conditions: if a married couple files a joint return, they can claim up to $2,000, while married couples filing separately or unmarried parents can each claim up to $1,000 per stillbirth. To claim the credit, parents must submit a fetal death report as proof of eligibility with their tax return. Because the credit is refundable, if the $2,000 amount exceeds the taxpayer's tax liability, the difference will be paid directly to the claimant by check. The bill amends existing tax statutes to incorporate this new tax credit and specifies that it will first apply to taxable years beginning on January 1 of the year the legislation takes effect. This legislation aims to provide financial support and recognition to parents experiencing the profound loss of a stillbirth.

Budget and Finance

https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb379